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Delaware's State and Local Tax Burden

For nearly two decades the Tax Foundation has published an estimate of the combined state-local tax burden shouldered by the residents of each of the 50 states. For each state, we calcu­late the total amount paid by the residents in taxes, then divide those taxes by the state's total income to compute a "tax burden." We make this calculation not only for the most recent year but also for earlier years because tax and income data are revised periodically by govern­ment agencies.

The goal is to focus not on the tax collec­tors but on the taxpayers. That is, we answer the question: What percentage of their income are the residents of this state paying in state and local taxes? We are not trying to answer the question: How much money have state and local governments collected?

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Key Findings
OECD countries rely heavily on consumption taxes, such as the value added tax, and social insurance taxes, such as the payroll tax.
The United States relies heavily on the individual income tax, at 37.7 percent of total government...

Levied in 44 states, corporate income taxes account for a relatively small share of state revenue—5.2 percent of state tax collections and just over 2 percent of all state revenue, including federal transfers.[1] Top rates range from a low of...

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